Miami Solar manufactures solar panels for industrial use. The company budgets production of $5,300$ units $($solar panels$)$ in July and $4,600$ units in August.

Each unit requires $3$ pounds of direct materials, which cost $$7$ per pound. The company$$s policy is to maintain direct materials inventory equal to $20\%$ of the next month$$s direct materials requirement. As of June $30,$ the company has $3,180$ pounds of direct materials in inventory. Prepare the direct materials budget for July.